<?xml version="1.0" encoding="UTF-8"?><marc:collection xmlns:marc="http://www.loc.gov/MARC21/slim">
  <marc:record>
    <marc:leader>00000nam  2200000za 4500</marc:leader>
    <marc:controlfield tag="001">9.821917</marc:controlfield>
    <marc:controlfield tag="003">CaOODSP</marc:controlfield>
    <marc:controlfield tag="005">20221107143555</marc:controlfield>
    <marc:controlfield tag="007">cr |||||||||||</marc:controlfield>
    <marc:controlfield tag="008">160803s1967    onc     oz   f000 0 eng d</marc:controlfield>
    <marc:datafield tag="040" ind1=" " ind2=" ">
      <marc:subfield code="a">CaOODSP</marc:subfield>
      <marc:subfield code="b">eng</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="041" ind1=" " ind2=" ">
      <marc:subfield code="a">eng</marc:subfield>
      <marc:subfield code="a">fre</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="043" ind1=" " ind2=" ">
      <marc:subfield code="a">n-cn---</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="086" ind1="1" ind2=" ">
      <marc:subfield code="a">E3-1965/12-PDF</marc:subfield>
      <marc:subfield code="z">E3-1965/12</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="245" ind1="0" ind2="0">
      <marc:subfield code="a">Double taxation - income tax </marc:subfield>
      <marc:subfield code="h">[electronic resource] : </marc:subfield>
      <marc:subfield code="b">supplementary convention between Canada and the Republic of Finland = Double imposition - impôt sur le revenu : convention supplémentaire entre le Canada et la République de Finlande.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="246" ind1="3" ind2="1">
      <marc:subfield code="a">Double imposition - impôt sur le revenu : </marc:subfield>
      <marc:subfield code="b">convention supplémentaire entre le Canada et la République de Finlande</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="246" ind1="1" ind2="6">
      <marc:subfield code="a">Supplementary Convention modifying the Convention between Canada and the Republic of Finland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, signed at Ottawa on March 28, 1959</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="260" ind1=" " ind2=" ">
      <marc:subfield code="a">Ottawa : </marc:subfield>
      <marc:subfield code="b">Queen's Printer = Imprimeur de la Reine, </marc:subfield>
      <marc:subfield code="c">1967.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="300" ind1=" " ind2=" ">
      <marc:subfield code="a">3 p.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="490" ind1="1" ind2=" ">
      <marc:subfield code="a">Treaty series = Recueil des traités ; </marc:subfield>
      <marc:subfield code="v">1965, no. 12</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">"Signed at Helsinki December 30, 1964. Instruments of ratification exchanged at Ottawa June 15, 1965. Entered into force June 15, 1965."</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="530" ind1=" " ind2=" ">
      <marc:subfield code="a">Issued also in printed form.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="546" ind1=" " ind2=" ">
      <marc:subfield code="a">Text in English and French.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="692" ind1="0" ind2="7">
      <marc:subfield code="2">gccst</marc:subfield>
      <marc:subfield code="a">Income tax</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="692" ind1="0" ind2="7">
      <marc:subfield code="2">gccst</marc:subfield>
      <marc:subfield code="a">Tax fraud</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="692" ind1="0" ind2="7">
      <marc:subfield code="2">gccst</marc:subfield>
      <marc:subfield code="a">International agreements</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="710" ind1="1" ind2=" ">
      <marc:subfield code="a">Canada. </marc:subfield>
      <marc:subfield code="b">Department of External Affairs.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="792" ind1=" " ind2=" ">
      <marc:subfield code="t">Double taxation - income tax </marc:subfield>
      <marc:subfield code="e">fre</marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.821918</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="830" ind1="#" ind2="0">
      <marc:subfield code="a">Treaty series = Recueil des traités ;</marc:subfield>
      <marc:subfield code="v">1965, no. 12</marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.813197</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="856" ind1="4" ind2="0">
      <marc:subfield code="q">PDF</marc:subfield>
      <marc:subfield code="s">273 KB</marc:subfield>
      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2016/amc-gac/E3-1965-12.pdf</marc:subfield>
    </marc:datafield>
  </marc:record>
</marc:collection>
